俱舍論疏 13.81

13.81

「論曰至無見無對」，第一證也。有見有對即是色處，無見有對是餘九處。經既更有無見無對色，故知即是無表色也。

On "The treatise says ... invisible and unobstructed": this is the first proof. The visible and obstructed is the matter-base; the invisible and obstructed consists of the remaining nine bases. Since the sūtras furthermore speak of invisible and unobstructed matter, one knows that this is precisely non-informative matter.